Source: Warhammer Armies Project: Unofficial 9th Edition

Targets Behind Hard Cover
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Hard cover represents cover of a more durable kind, like that offered by stone walls, boulders, buildings and suchlike. We also count intervening units as hard cover. If the majority of a unit is obscured by such 'hard' terrain, it is said to be hard cover. Hard cover inflicts a -2 shooting modifier. Note that the To Hit penalties for hard and soft cover do not stack – in a situation where a target would benefit from both soft and hard cover, simply apply a -2 shooting modifier for cover.

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